https://www.taxtmi.com/caselaws?id=772411 For GST rate purposes under Notification No. 11/2017-Central Tax (Rate), as amended, a phased residential development separately registered under RERA must be treated as distinct projects. The Authority held that the ongoing-project concession and related old rate with input tax credit apply only where each individual project independently satisfies the notification's conditions. On the facts, only towers A, B and C met the booking, commencement, and earthwork requirements by 31 March 2019, so the concessional option was confined to those towers and was unavailable for the remaining towers. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772411 For GST rate purposes under Notification No. 11/2017-Central Tax (Rate), as amended, a phased residential development separately registered under RERA must be treated as distinct projects. The Authority held that the ongoing-project concession and related old rate with input tax credit apply only where each individual project independently satisfies the notification's conditions. On the facts, only towers A, B and C met the booking, commencement, and earthwork requirements by 31 March 2019, so the concessional option was confined to those towers and was unavailable for the remaining towers. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772411